3.0.0 845 2019-02-20T23:05:04Z 2019-02-23T20:34:56Z Senate S S 2011-04-14 112 ssfi00 Finance Committee Senate Standing Referred to 2011-04-14T22:06:31Z Tax Return Due Date Simplification and Modernization Act of 2011 112 2382 HR 2011-06-24 Referred to the House Committee on Ways and Means. Related bill CRS 2011-04-14 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2011-04-14 Introduced in Senate IntroReferral 10000 9 Library of Congress E000285 Sen. Enzi, Michael B. [R-WY] MICHAEL ENZI R WY B. N S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. 2011-04-14 True C000705 Sen. Conrad, Kent [D-ND] KENT CONRAD D ND 2012-05-23 False T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT 2012-05-23 False S000770 Sen. Stabenow, Debbie [D-MI] Debbie Stabenow D MI 2012-05-23 False B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH 2012-07-09 False C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2012-07-23 False I000055 Sen. Isakson, Johnny [R-GA] Johnny Isakson R GA 2012-07-30 False B001265 Sen. Begich, Mark [D-AK] Mark Begich D AK 2012-07-31 False C000286 Sen. Chambliss, Saxby [R-GA] SAXBY CHAMBLISS R GA 2012-09-10 False U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2012-09-10 False U000038 Sen. Udall, Mark [D-CO] MARK UDALL D CO 2012-12-06 False Taxation Administrative law and regulatory procedures Department of the Treasury Tax administration and collection, taxpayers Taxation 00 2011-04-14 Introduced in Senate 2011-05-27T12:05:50Z Tax Return Due Date Simplification and Modernization Act of 2011 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with extensions until September 15), S corporations (from March 15 to March 31, with extensions until September 30), and C corporations (from March 15 to April 15, with extensions until October 15).

Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2011, to modify by regulation the due dates for extensions of tax returns for partnerships, estates, employee benefit plans, and tax-exempt organizations. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15).

Extends the automatic extension for corporation income tax returns from three to six months.

]]> Tax Return Due Date Simplification and Modernization Act of 2011 Short Titles as Introduced Tax Return Due Date Simplification and Modernization Act of 2011 Display Title Tax Return Due Date Simplification and Modernization Act of 2011 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide for the logical flow of return information between partnerships, corporations, trusts, estates, and individuals to better enable each party to submit timely, accurate returns and reduce the need for extended and amended returns, to provide for modified due dates by regulation, and to conform the automatic corporate extension period to longstanding regulatory rule. Introduced in Senate 2011-04-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s845is/xml/BILLS-112s845is.xml 2011-04-14 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.